/akn/my/act/pua/2023/66

KAEDAH-KAEDAH PROFESION GUAMAN SYARIE (WILAYAH-WILAYAH PERSEKUTUAN) (AKAUN PEGUAM SYARIE) 2023

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Type: P.U. (A)
Status: In force
Enacted: 2023
Sections: 15

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About this p.u. (a)

KAEDAH-KAEDAH PROFESION GUAMAN SYARIE (WILAYAH-WILAYAH PERSEKUTUAN) (AKAUN PEGUAM SYARIE) 2023 is Malaysia P.U. (A), cited as P.U. (A) 66 2023, currently marked in force and first recorded in 2023.

Opening note

Preamble

IN exercise of the powers conferred by subsection 65(1) of the Syarie Legal Profession (Federal Territories) Act 2019 [Act 814], the Majlis Peguam Syarie, with the approval of the Minister, makes the following rules: Name and commencement

Seksyen 1

(1)

These rules may be cited as the

Syarie

Legal

Profession

(Federal Territories) (Account of Peguam Syarie) Rules 2023.

(2)

These Rules come into operation on 15 March 2023.

Interpretation

Seksyen 2

(1)

In these Rules—

“account” means an account opened and maintained with an Islamic financial institution;

“client account” means a current or deposit account opened and maintained with an Islamic financial institution in the name of the firm in the title of which the word

“client” appears;

“client” means any client for whom a Peguam Syarie holds or receives client's money;

“trust money” means money held or received by a Peguam Syarie which is subject to a trust of which the Peguam Syarie is a trustee only and which is not—

P.U. (A) 66 20

(a)

client’s money; or

(b)

money received by a Peguam Syarie being money subject to a trust of which he is a sole trustee or co-trustee with one or more of his partners or employees;

“client's money” means money held or received by a Peguam Syarie for a client for whom the Peguam Syarie is acting in relation to the holding or receipt of such money either as a Peguam Syarie or in connection with his practice as a Peguam Syarie, bailee or stakeholder but does not include money to which the only person entitled is the Peguam Syarie himself or, in the case of a firm of Peguam Syarie, one or more of the partners in the firm.

(2)

The expression “books”, “accounts”, “ledger” and “records” referred to in these Rules shall be deemed to include loose-leaf books and such cards or other permanent documents as are necessary for the operation of any system of book-keeping, mechanical or computerised.

Duty to pay money into client account

Seksyen 3

(1)

Subject to rules 6 and 7, every Peguam Syarie who holds or receives client’s money, or money which under rule 4 the Peguam Syarie is permitted and elects to pay into a client account, shall without delay pay such money into a client account.

(2)

Any Peguam Syarie may keep one client account or as many such accounts as he thinks fit.

Moneys to be paid into client account

Seksyen 4

(1)

The following moneys shall be paid into the client account:

(a)

client's money;

(b)

trust money;

P.U. (A) 66 21

(c)

such money belonging to a Peguam Syarie as may be necessary for the purpose of opening or maintaining the account;

(d)

money to replace any sums which may by mistake or accident have been drawn from the client account in contravention of subrule 8(3); and

(e)

such money received by a Peguam Syarie where any part thereof consists of client’s money and which the Peguam Syarie does not split under rule 5.

(2)

Where a Peguam Syarie receives any money which includes trust money of one or more trusts but does not include client’s money and which the Peguam Syarie does not split under rule 5, the Peguam Syarie may pay the money into a client account.

(3)

No money other than money which a Peguam Syarie is required or permitted to pay into a client account under subrule (1) or (2) shall be paid into a client account.

(4)

It shall be the duty of a Peguam Syarie into whose client account any money has been paid in contravention of this rule to withdraw the same without delay on discovery.

Peguam Syarie may split money received

Seksyen 5

(1)

Where a Peguam Syarie receives moneys by cheque, draft or any other means including electronic means which includes client’s money or trust money of one or more trusts, he may, where practicable, split such moneys received.

(2)

Where the Peguam Syarie splits the moneys received under subrule (1), he shall deal with each part of the moneys as if he had received such moneys separately in respect of that part.

P.U. (A) 66 22

(3)

Where the Peguam Syarie does not split the moneys received under subrule (1), paragraph 4(1)(e) or subrule 4(2), as the case may be, shall apply.

No obligation to pay client’s money into client account in certain cases

Seksyen 6

Notwithstanding the provisions of these Rules, a Peguam Syarie shall not be obliged to pay into a client account—

(a)

client’s money which is received by him—

(i)

in the form of cash and is without delay paid in cash in the ordinary course of business to the client or a third party; or

(ii)

in the form of a cheque or draft which is endorsed in the ordinary course of business to the client or a third party and is not passed by the Peguam Syarie through an account; or

(b)

client’s money which the Peguam Syarie pays into a separate account opened in the name of the client or other person named by the client.

No client’s money shall be paid into client account in certain cases

Seksyen 7

(1)

Notwithstanding the provisions of these Rules, a Peguam Syarie shall not pay into a client account—

(a)

client’s money held or received by him—

(i)

which the client for his own convenience request the Peguam Syarie to withhold from such account;

(ii)

for or towards payment of a debt due to the Peguam Syarie from the client; or

(iii)

in reimbursement of money expended by the Peguam Syarie on behalf of the client; or

P.U. (A) 66 23

(b)

client’s money which is paid to him expressly—

(i)

for costs incurred in respect of which a bill of costs or other written intimation of the amount of the costs has been delivered; or

(ii)

for an agreed fee for business undertaken or to be undertaken.

(2)

Notwithstanding the provisions of these Rules, the Majlis Peguam Syarie may, upon an application made to it by a Peguam Syarie, specifically authorise him in writing to withhold any client’s money from a client account.

Drawing money from client account

Seksyen 8

(1)

Subject to subrule (2), the following money may be drawn from a client account:

(a)

in the case of client’s money—

(i)

money properly required for a payment to or on behalf of the client;

(ii)

money properly required for or towards payment of debt due to the Peguam Syarie from the client or in reimbursement of money expended by the Peguam Syarie on behalf of the client;

(iii)

money drawn on the client’s authority; and

(iv)

money properly required for or towards payment of the

Peguam Syarie’s costs where a bill of costs or other written intimation of the amount of the costs incurred has been delivered to the client and the client has been notified that

P.U. (A) 66 24

money held for him will be applied towards or in satisfaction of such costs;

(b)

in the case of trust money—

(i)

money properly required for a payment in the execution of the particular trust;

(ii)

money to be transferred to a client account in the execution of the particular trust; and

(iii)

money to be transferred to a separate account kept solely for the money of the particular trust;

(c)

such money, not being money to which either paragraph (a) or (b)

applies, as may have been paid into the client account under paragraph 4(1)(c) or (e) or subrule 4(2); and

(d)

money which may by mistake or accident have been paid into the client account in contravention of subrule 4(3) and subrule 4(4).

(2)

The money so drawn under paragraph (1)(a) or (b) shall not exceed the total of the money held for the time being in such client account for such client or trust.

(3)

No money other than money permitted to be drawn from a client account under this rule shall be so drawn unless the Majlis Peguam Syarie, upon an application being made to it by a Peguam Syarie, specifically authorised in writing its withdrawal.

(4)

Money held for a client must not be used for payment of another client without prior written instruction of the client for whom the money is held.

P.U. (A) 66 25

Signatories to client account

Seksyen 9

Signatories to a client account shall be one or more of the following persons:

(a)

a Peguam Syarie practising as a sole proprietor;

(b)

a Peguam Syarie who is a partner of a firm under which the Peguam Syarie practices; or

(c)

a Peguam Syarie expressly authorised by a proprietor or a partner of a firm under which the Peguam Syarie practices.

Manner of drawing money from client account

Seksyen 10

No money shall be drawn from a client account—

(a)

under subparagraph 8(1)(a)(ii) or (iv), or paragraph 8(c) or (d)

except by—

(i)

a cheque drawn in favour of the Peguam Syarie; or

(ii)

a transfer to an account in the name of the Peguam Syarie not being a client account;

(b)

by a cash cheque or a bearer cheque except for payment of disbursement expended or advanced specifically for a transaction or matter for which the

Peguam Syarie has been retained to act by a client; or

(c)

through—

(i)

an automated teller machine;

(ii)

telephone banking service; or

P.U. (A) 66 26

(iii)

electronic fund transfer except for making any payment to the appropriate authority or body for stamp duty, real property gains tax, search fees, filing fees or registration fees or other purposes approved by the Majlis Peguam Syarie from time to time.

Ledger account transfer

Seksyen 11

No sum shall be transferred from the ledger account of one client to that of another except in circumstances which it is permissible under these Rules to withdraw from client account the sum transferred from the first client and to pay into client account the sum so transferred to the second client.

Seksyen 12

Account books to be kept

(1)

Every Peguam Syarie shall at all times keep properly written up in the national language and English language such books and accounts as may be necessary—

(a)

to show all his dealings with—

(i)

client's money held, received or paid by him; and

(ii)

any other money dealt with by him through a client account;

(b)

to distinguish—

(i)

such money held, received or paid by him for each separate client; and

(ii)

such money referred to in subparagraph (i) from other money held, received or paid by him on any other reason.

P.U. (A) 66 27

(2)

All dealings referred to in paragraph (1)(a) shall be recorded in—

(a)

a client's cash book, or a client's column on the credit side or debit side, as may be appropriate, of a cash book; and

(b)

a separate client's ledger, or a client's column on the credit side or debit side, as may be appropriate, of a ledger for each client.

(3)

No dealings other than dealings referred to in paragraph (1)(a)

shall be recorded in such client's cash book and ledger, or as the case may be, in such client's column.

(4)

All entries in a client's ledger must be dated and must include references that identify their sources or type of transaction and enable them to be traced backward and forward.

(5)

In addition to the books and accounts referred to in subrule (2), every Peguam Syarie shall keep a record of all written intimations under subparagraph 8(1)(a)(iv) delivered by the Peguam Syarie to his clients, which record shall be contained in a bills delivered book or a file of copies of such intimations.

(6)

Every Peguam Syarie shall cause the balance of his clients' cash book or clients' column of his cash book to be reconciled with his client account statements—

(a)

within six months of the commencement of these Rules or of his commencing practice either as a sole proprietor or in partnership, whichever is the later; and

(b)

thereafter not less than once in every succeeding period of six months.

(7)

Every Peguam Syarie shall keep in the cash book or other appropriate place a statement showing the reconciliation under subrule (6).

P.U. (A) 66 28

(8)

Every Peguam Syarie shall preserve all books, accounts and records kept by him under this rule for at least six years from the date when the file or matter concerned is closed or no further pending business.

(9)

Unless authorised in writing by the Majlis Peguam Syarie, no money may be withdrawn from an account, being or forming part of a client’s account, otherwise than under the signature of a Peguam Syarie pursuant to rule 9.

Computerised book-keeping

Seksyen 13

(1)

Where a Peguam Syarie maintains the books, accounts, ledger and records required by these Rules on a computerised system which does not rely on a physical document for its operation, such system shall be such that—

(a)

an immediate print out can be obtained of any account notwithstanding that immediate visual access is available; and

(b)

all records of account which for any reason may be required to be removed from the working store of the system shall, before such removal, be copied on to a storage medium which will enable a visual record of the detailed entries therein to be produced and be filed in alphabetical or other suitable order, indexed and retained for the period set out in rule 12; and

(c)

the audit trail or other record of input to and output from the computer is retained for eighteen months from the date of the last entry on it.

(2)

For the purpose of this rule, “print out” means a printed or typewritten copy of any account or other information stored in a computer.

P.U. (A) 66 29

Peguam Syarie to notify Majlis Peguam Syarie particulars of client accounts and changes

Seksyen 14

(1)

A Peguam Syarie shall notify the Majlis Peguam Syarie in writing within the period mentioned in subrule (2)—

(a)

the account number; and

(b)

the name and address of the Islamic financial institution with which the client account is maintained or opened.

(2)

The period referred to in subrule (1) shall be as follows:

(a)

in respect of a client account maintained by the Peguam Syarie on or before the commencement of these Rules, within three months of such commencement; and

(b)

in respect of a client account opened by the Peguam Syarie after the commencement of these Rules, within one month of the opening of the client account.

(3)

The Peguam Syarie shall notify the Majlis Peguam Syarie in writing of—

(a)

the closing of a client account; or

(b)

any change relating to the client account including change in the name or address of the Islamic financial institution with which the client account is maintained by him.

(4)

The requirement under subrule (3) shall be complied with within one month of such closure or change, as the case may be.

P.U. (A) 66 30

Majlis Peguam Syarie may require production of books of account, etc.

Seksyen 15

(1)

The Majlis Peguam Syarie may—

(a)

on its own motion; or

(b)

on a written complaint, for which the Majlis Peguam Syarie is satisfied that there is a merit, require any Peguam Syarie to produce at a time and place to be fixed by the

Majlis Peguam Syarie, his books of account, bank pass books, loose-leaf bank statements, statements of account, vouchers and any other necessary documents for the inspection of any accountant appointed by the Majlis Peguam Syarie.

(2)

The accountant appointed under subrule (1) shall be an accountant who is qualified to give an accountant's report under the Syarie Legal Profession

(Federal Territories) (Accountant's Report) Rules 2023 [P.U. (A) 67/2023].

(3)

Before any accountant is appointed under subrule

(1)

, the Majlis Peguam Syarie shall consider any objection, if any, made by the Peguam Syarie concerned with regard to the appointment of such accountant.

(4)

The accountant appointed under subrule (1) shall prepare and submit to the Majlis Peguam Syarie a report on the result of the inspection carried out under subrule (1).

(5)

The report referred to in subrule (4) may be used as a basis for proceedings under subsection 65(3) of the Act.

(6)

Where the inspection is carried out pursuant to a requirement made under paragraph (1)(b), the Majlis Peguam Syarie may require the person making the complaint to pay the costs of the inspection the amount of which shall be determined by the Majlis Peguam Syarie.

P.U. (A) 66 31

Manner of delivery of intimation of amount of Peguam Syarie’s costs and notification relating to application of moneys 16.

A written intimation of the amount of a Peguam Syarie’s costs incurred and a notification to a client that money held for him will be applied as mentioned in subparagraph 8(1)(a)(iv) may be delivered to a client personally, by registered post, courier or email.

Requirements under these Rules to be made in writing 17.

(1)

Every requirement to be made by the Majlis Peguam Syarie to a

Peguam Syarie under these Rules shall be made in writing under the hand of the Secretary or a member of the Majlis Peguam Syarie designated by the Majlis Peguam Syarie for that purpose.

(2)

The requirement referred to in subrule (1) shall be sent—

(a)

by personal service to the Peguam Syarie;

(b)

by registered post or courier to the last known address of the Peguam Syarie; or

(c)

in circumstances determined by the Majlis Peguam Syarie, by email.

(3)

If the requirement referred to in subrule (1) is sent—

(a)

by registered post under paragraph (2)(b), the requirement shall be deemed to have been received by the Peguam Syarie within seven days from the time of posting; or

(b)

by email under paragraph (2)(c), the requirement shall be deemed to have been received by the Peguam Syarie at the time when the email is transmitted to his email address.

P.U. (A) 66 32

Right or recourse of Peguam Syarie against moneys standing to the credit of client account not affected by the Rules 18.

Nothing in these Rules shall deprive a Peguam Syarie of any right either by way of lien, set-off, counter-claim, charge or otherwise against moneys standing to the credit of a client account.

Made 23 February 2023

DATO’ ZAINUL RIJAL BIN ABU BAKAR

Chairman of Majlis Peguam Syarie

Approved 6 March 2023

DATO’ SETIA DR. HAJI MOHD NA’IM BIN

HAJI MOKHTAR

Minister in the Prime Minister’s Department

(Religious Affairs)

Common questions

What is KAEDAH-KAEDAH PROFESION GUAMAN SYARIE (WILAYAH-WILAYAH PERSEKUTUAN) (AKAUN PEGUAM SYARIE) 2023?: KAEDAH-KAEDAH PROFESION GUAMAN SYARIE (WILAYAH-WILAYAH PERSEKUTUAN) (AKAUN PEGUAM SYARIE) 2023 is Malaysia P.U. (A), cited as P.U. (A) 66 2023, currently marked in force and first recorded in 2023.
Is KAEDAH-KAEDAH PROFESION GUAMAN SYARIE (WILAYAH-WILAYAH PERSEKUTUAN) (AKAUN PEGUAM SYARIE) 2023 still in force?: Yes — KAEDAH-KAEDAH PROFESION GUAMAN SYARIE (WILAYAH-WILAYAH PERSEKUTUAN) (AKAUN PEGUAM SYARIE) 2023 is currently in force.
When did KAEDAH-KAEDAH PROFESION GUAMAN SYARIE (WILAYAH-WILAYAH PERSEKUTUAN) (AKAUN PEGUAM SYARIE) 2023 take effect?: KAEDAH-KAEDAH PROFESION GUAMAN SYARIE (WILAYAH-WILAYAH PERSEKUTUAN) (AKAUN PEGUAM SYARIE) 2023 was first recorded in 2023.
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